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How Do You Handle Pastoral Support?

Question regarding pastor’s love offerings:

The Pastor does not receive a salary from the church, however, on a weekly basics he does receive an offering, there are pre printed envelopes which states Pastoral Support.

It is strictly on a voluntarily basics with no specified amount attached.

Is it considered income for the Pastor and are the contributions tax deductible to the donor?

Thank you for your help!

Answer
The IRS would probably consider the income taxable to your Pastor because ...
....in order for a love offering to be nontaxable for the minster...the offering must be:

  • Spontaneous in nature
  • Not solicited
  • Clearly defined as a gift with no service attached
  • Not a tax deduction for the donor


The way you are doing it would violate two of those guidelines. It is not spontaneous in nature and it would be considered a gift for a service.....preaching and other pastoral duties.

Also, with the way you have it set up....the donations would probably not be deductible to the donor as it is going to an individual and not the church. You could not give them a contribution receipt from the church.

Hope this helps.



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Comments for
How Do You Handle Pastoral Support?

Click here to add your own comments

Jan 11, 2011
Pastor Love Offering/Donation
by: Anonymous

Our church has a simular situation. Our Pastor does not receive a salary from the Church...but there is a love offering taking up on the first Sunday of every month. Also from time to time the church may write him a love offering check. We are a very small church with no employees. Our we required to give our Pastor a 1099?

Thanks so much in advance for your help and comments!

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